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November 24, 2025
Monthly Tobacco Retail Report Required to Be Filed with Liquor Commission
Earlier this year, state lawmakers made significant changes to how tobacco sales are regulated in New Hampshire. These changes impact convenience stores, grocery stores, and other retailers that sell tobacco products.
In September, the New Hampshire Liquor Commission (NHLC) published a circular describing important changes in the new law: NHLC Industry Circular 2025-01.
Importantly, tobacco retailers are required to:
– ensure that tobacco products are purchased only from wholesalers with a valid license from the NHLC and a tobacco tax certificate (formerly known as a license) from the New Hampshire Department of Revenue
– file monthly tax forms by the 15th day of each month for the preceding calendar month
– keep complete and accurate records of all tobacco products bought and sold in this for three years
More information on retailer reporting requirements, including the form and instructions, can be found here: Tobacco Product Retailers | NH Liquor Commission: Division of Enforcement & Licensing.
Licensees can view NHLC training materials here: Trainings for Owners/Managers/Person in Charge | NH Liquor Commission: Division of Enforcement & Licensing.
The NHLC encourages those with questions to reach out: tobaccoinfo@liquor.nh.gov or 603-271-6240.
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